Hyperlawhypertext legal database Citibank, N. A. v. City of New York Finance Administration 47 N.Y.2d 851

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Citibank, N. A. v. City of New York Finance Administration

47 N.Y.2d 851 Court N.Y. Decision date 1979-06-05 English

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p. 851
Citibank, N. A., Appellant, v City of New York Finance Administration, Respondent. Chase Manhattan Bank, N. A., Appellant, v Finance Administration of the City of New York et al., Respondents.
Submitted May 4, 1979;
decided June 5, 1979
APPEARANCES OF COUNSEL
Shearman & Sterling for Citibank, N. A., appellant.
Dewey, Ballantine, Bushby, Palmer & Wood for Chase Manhattan Bank, N. A., appellant.
Allen G. Schwartz, Corporation Counsel (Samuel J. Warms of counsel), for respondents.
p. 852
OPINION OF THE COURT

In each case: Upon reargument, following remand by the Supreme Court of the United States, judgment reversed, with costs in all courts, and the determination of the City Finance Administration imposing the New York City commercial rent and occupancy tax on petitioner for the period prior to January 1, 1973, annulled (Chase Manhattan Bank, N. A. v Finance Admin. of City of N.Y., 440 US 447 ).

Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler and Fuchsberg.

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